Fourth Year - SDTR - Assessment

Shipment: 30 MT - Soft Wheat Flour

Origin: Turkey

Normal Value : $ 394.14/MT

FOB Price: $ 317.13/MT

Exch. Rate: $ 50.365 / $ 1.00

Find: Anti-dumping duty

• P130,302.91

• P116,341.89

• P479,167.57

• P536,667.68

Shipment: 1,500 MT- Portland Cement Type 1

Origin: Vietnam

Normal Value: $ 3.85/MT

FOB Value : $ 3.50/MT

Exch. Rate : $ 55.750 / $ 1.00

Find: Anti-dumping duty

• P29,268.75

• P32,781.00

• P10,244.06

• P11,473.35

Shipment : 10 packages of Calculator

Total EXW : $16,653.00

Total Frt/inv : $1,200

OC: : 3% EXW

ROE: : Php 57.443/1.00

BOC Findings :     No country of Origin in the packages

Find: Marking Duty

• P53,696.69

• P47,829.91

• P51,276.49

• P49,264.81

An importation of 3 pallets consisting of Parkflex Wood Panel was cleared at Manila International Container Port with an EXW value of $48,500. Upon arrival, it was discovered that the packaging of the goods has proper markings. How much marking duty needs to be paid if the freight and the invoice declared in the invoice are 10% and 2% of the FOB value, respectively?

Other details:

Other Charges: 3% of EXW

ROE: P55.00/USD

ROD: 15%

Find: Marking Duty

• P153,861.40

• P133,375

• P149,380, if with VAT

• Zero

Shipment : 10 packages of Calculator

Total EXW : $16,653.00

Total Frt/inv : $1,200

OC: : 3% EXW

ROE: : Php 57.443/1.00

ROD: 5%

BOC Findings : Gross Undervaluation

FIND: TOTAL BOC ACQUISITION

• P1,163,672.07

• P1,163,762.70

• P1,038,992.92

• P1,308,299.29